A phantom for evaluating a magnetic resonance spectroscopy (MRS) performance is provided. Specifically, a phantom for evaluating an MRS performance capable of quantitatively evaluating a resolution of a spectrum obtained when a chemical shift imaging MRS measurement process is performed is provided. The phantom evaluates MRS performance using a magnetic resonance imaging (MRI) apparatus, and includes: an external container having an opened upper end; internal containers which are disposed in the external container and constructed so as to include metabolites; and an external container cover for covering the upper end of the external container.